Zapolneniye otchetnosti po NDFL, yesli arendnaya plata po dogovoru menshe minimalnoy summi arendnoy plati, ustanovlennoy zakonodatelstvom

Predpriyatiye arenduyet u fizicheskogo litsa nejiloye pomeshcheniye ploshchadyu 50 kv.m., naхodyashcheyesya v Almazarskom rayone g.Tashkenta. Minimalnaya stavka arendnoy plati za 1 kv.m. sostavlyayet 45000 sum, zona - 4, povishayushchiy koeffitsiyent - 1,8. Arendnaya plata po dogovoru za 1 mesyats sostavlyayet 2250000 sum (45000 sum х 50 kv.m.). Predpriyatiye kak nalogoviy agent doljno uderjat NDFL v razmere 486000 sum (45000 х 1,8 х 50). A arendatoru perechislyayutsya 1764000 sum (2250000 – 486000). Pri raschete naloga na pribil na rasхodi otnosyatsya 2250000 sum.